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Journal of Culture Accounting and Auditing
Published by Universitas Muhammadiyah Gresik
ISSN : 28300289     EISSN : 28305574     DOI : http://dx.doi.org/10.30587/jcaa.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. http://journal.umg.ac.id/index.php/jcaa/Focus
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 105 Documents
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Pengaruh Karakteristik Dewan Direksi, Karakteristik Komite Audit, dan Manajemen Risiko Terhadap Kinerja Perusahaan Angelina Putri Faradea; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4341

Abstract

This study aims to examine the effect of the characteristics of the board of directors, the characteristics of the audit committee, and risk management on firm performance. The dependent variable in this study is the firm performance as measured using Tobin's Q. The independent variables in this study are CEO tenure, CEO duality, size of the board of directors, frequency of board of directors meetings, independent board of directors, gender diversity of the board of directors, size of audit committee, frequency of audit committee meetings, independent audit committee, and risk management. The control variables in this study are firm size, leverage, and profitability. The population in this study consists of mining sector companies listed on the IDX. Samples were taken for the years 2017-2021 and collected by purposive sampling method. The total sample of this research is 11 companies. The test was carried out using a partial least square (PLS) approach using WarpPLS 8.0 software. The results of the analysis show that the CEO tenure and the frequency of board of directors meetings have a negative and significant effect on firm performance. The audit committee size and audit committee meeting frequency variables have a positive and significant impact on firm performance. Meanwhile, the CEO duality, the size of the board of directors, the independent board of directors, the gender diversity of the board of directors, the independent audit committee, and risk management have no effect on the firm performance.
Analisis Faktor-Faktor Yang Mempengaruhi Opini Auditgoing Concern Pada Perusahaan Amanda Aprilia Firdaus; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4238

Abstract

This study aims to analyze the effect of debt default, opinion shopping, previous year's audit opinion, and disclosure on going concern audit opinion taken by the auditor. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2013-2016. The research sample was taken using purposive sampling as many as 124 banking companies. This study uses logistic regression analysis. The results of this study can be concluded that debt default has a positive and significant effect on the acceptance of going-concern audit opinion. Opinion shopping has no effect on the acceptance of going-concern audit opinion. The previous year's audit opinion had a positive and significant impact on the going concern audit opinion acceptance. Disclosure has no effect on the acceptance of going concern audit opinion.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Financial Distress Pingkan Septa Aulia; Suwandi Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5666

Abstract

This research aims to determine the effect of Good Corporate Governance and Profitability on Financial Distress. The method used in this research is quantitative with secondary data in the form of complete annual financial reports of the company. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample amounted to 48 companies using purposive sampling technique. Data analysis using Partial Least Square (PLS) analysis with the help of Smart-PLS 3 software. The results of this study indicate that Good Corporate Governance with the proxy of the Board of Directors, Audit Committee, Board of Commissioners and Profitability with the proxy of ROA, ROE, ROI have an effect on Financial distress.
Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Pengendalian Internal, dan Sifat Love of Money Terhadap Kecenderungan Kecurangan Akuntansi Lisda Nursanti; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4268

Abstract

This study aims to examine the effect of compliance with accounting rules, the effectiveness of internal control, and the nature of love of money on the tendency of accounting fraud. This type of research is a quantitative research. The sample of this research is village officials who work in the financial management department which consist of the Village Head, Village Secretary, Finance Head, and Planning Head in Manyar District and Kebomas District, Gresik Regency. The technique used in this research is purposive sampling and obtained a sample of 100 respondents. The data used in this study is primary data in the form of a questionnaire. The analytical technique used is multiple linear regression analysis with SPSS version 25.0 program. The results showed that the variables of accounting rule compliance and the effectiveness of internal control had a negative and significant effect on the tendency of accounting fraud. While the nature of love of money has a positive and significant effect on the tendency of accounting fraud.
Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay Mutiara Islamy Putri; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4294

Abstract

This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.
Pengaruh Nilai Sukuk Dan Risiko Sukuk Terhadap Reaksi Pasar Modal Lailatul Lutfiyah; Mu’minatus Sholichah
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4233

Abstract

This study aims to analyze the effect of Sharia Bond Issuance Value (sukuk), Shariah Bond Risk (sukuk) on Capital Market Reaction. This study uses a sample of companies that issue sukuk listed on the Indonesia Stock Exchange for the period 2017 – 2020. This research is a quantitative type that uses secondary data types with data collection methods carried out by accessing reports conducted by the Indonesia Stock Exchange Website, Yahoo Finance and Investing.com. The data analysis technique used in this research is multiple linear regression analysis. The test results show that only the sukuk value variable has a positive and significant effect on capital market reactions. Meanwhile, the risk of sukuk is stated to have a negative and insignificant effect on the reaction of the capital market.
Analisis Efektivitas Penerimaan Zakat dan Penyaluran Zakat Pada Badan Amil Zakat Nasional Kota Bau Bau Anan Darmawan; I Wayan Sujana
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5900

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Efektifitas dan Efisiensi penerimaan dan penyaluran dana zakat pada BAZNAS Kota Baubau tahun 2019-2021. Metode Analisis Data yang digunakan adalah Analisis Deskriptif Kuantitatif. Hasil Penelitian ini adalah bahwa Efektivitas penerimaan dana zakat BAZNAS Kota Baubau belum maksimal sebesar 83,20% atau Rp 83.199.073,- dari target yang ditetapkan. Sedang penyaluran dana zakat hanya mencapai Rp 45.057.188,- dari rencana target.
Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sadina Hapsarini Putri; Nyimas Wardatul Afiqoh
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5003

Abstract

This study aims to determine tax socialization, tax knowledge and tax sanctions on individual taxpayer compliance. The population in this study are all individual taxpayers registered who are registered KPP Pratama Gresik. Sampling uses random sampling method and the total sampleis 105 respondents. Show that tax socialization has no effect on individual taxpayer. Meanwhile, tax knowledge and tax sanctions have an effect on individual taxpayer compliance.This study has limitations using only a relatively small number of samples due to limited time for distributing questionnaires and researchers can add the number of respondents to increase the number of samples so that further research is better.
Pengaruh Perilaku Belajar, Kecerdasan Emosional Dan Sistem Pembelajaran Online Terhadap Pemahaman Akuntansi Elyn Rusmiyati; Muhammad Aufa
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4018

Abstract

This study aims to determine the magnitude of the influence of learning behavior, emotional intelligence and online learning systems on accounting understanding. The method used in this research is quantitative with primary data in the form of distributing questionnaires to respondents. The sampling technique used purposive sampling technique, obtained a total sample of 106 students. The data analysis technique used in this research is multiple linear regression analysis technique. The results of this study indicate that learning behavior and emotional intelligence have no significant effect on accounting understanding, while the learning system has a significant effect on accounting understanding.
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Menggunakan Variabel Moderasi Struktur Modal Pada Perusahaan yang Terdaftar di BEI Mochammad Hafizh Maulana; Mu’minatus Sholichah
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4793

Abstract

This study aims to determine the effect of Profitability, Liquidity, and Firm Size on Firm Value Using Moderating Variables of Capital Structure in Companies Listed on the IDX. . This study uses a quantitative method that uses secondary data in the form of a complete company report. The sample in this study obtained 46 samples of companies in the health, technology, transportation, and food and beverage sectors using purposive sampling technique. The data analysis technique used is using multiple linear regression with the help of SPSS 25 software. The results show that profitability (ROE) has no effect on firm value, liquidity (CR) affects firm value, size (SIZE) affects firm value, structure capital (DER) has no effect on the relationship between ROE and PBV, capital structure (DER) has no effect on the relationship between CR and PBV, capital structure (SIZE) has no effect on the relationship between CR and PBV.

Page 4 of 11 | Total Record : 105

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